A new multifrequency electron cyclotron resonance heating (ECRH) system is currently under construction at the ASDEX Upgrade tokamak experiment. This system will, for the first time in a fusion device, employ multifrequency gyrotrons, step-tunable in the range 105 to 140 GHz. In its final stage the system will consist of four gyrotrons with a total power of up to 4 MW and a pulse length of 10 s. The variable frequency will significantly extend the operating range of the ECRH system both for heating and current drive. The matching optics unit includes a set of phase-correcting mirrors for each frequency as well as a pair of broadband polarizer mirrors. The transmission line consists of nonevacuated corrugated HE11 waveguides with inner diameter of 87 mm and has a total length of ~70 m. A fast steerable launcher enables the steering of the beam over the whole plasma cross section poloidally. The first two-frequency gyrotron has been installed recently. It is equipped with a single-disk diamond window. The next gyrotrons will be step-tunable with two additional frequencies between 105 and 140 GHz. They will require a broadband output window, which will be either a Brewster or a double-disk window.